Implementation of the survey questionnaire collected responses relating to non-profit sports organizations. Namely, it is obvious that the more non-profit sports organizations not used internally oriented accounting with these two organizations did not respond to this question in the questionnaire that can be interpreted in a way that they do not know what it is, and that case you do not have. Non-profit organizations are increasingly beginning to use the method of ABC as a modern method for obtaining the information needed to make decisions about the costs and resources. And in most cases they are using only one method. There is no difference in the number of methods used between organizations using internally-oriented accounting and those who do not use it. Volunteers largely means that the non-profit organization, but not so much in the accounting operations. Are they using internal accounting or not, financial indicators have similar value.